Hans Gribnau (Tilburg Law School) & Jane Frecknall-Hughes (University of Nottingham) have posted Thomas Aquinas His Work, Justice, the State and Taxation on SSRN. Here is the abstract:
Thomas Aquinas (1125-1274) is one of the most important scholars of medieval Europe. Using scholastic techniques arising from the rediscovery of ancient philosophy texts, notably those of Aristotle, Aquinas’s writings convey the teachings of Christian theology through an Aristotelian lens. Here, we consider especially his thoughts on morality and happiness, which he regarded as the ultimate aim of human life, in the context of the role of the state, justice and taxation. For Aquinas, human action is basically about free choice. The virtue of prudence (practical wisdom) directs man’s moral behaviour. Prudence ranks first among the virtues because it needs to provide the appropriate prescriptive knowledge. Next, justice is necessary to meet the demand for correct choice of actions for the right end. A ruler is responsible for caring for the community and has the right to make law. Apart from serving the common good and being issued by the legislator within the limits of his authority, the law must be right and just. With regard to taxation, it is the ruler’s responsibility to settle what tax justice requires. Prudence should direct the legislating ruler towards temperance. The obligation to pay tax has to be laid down in legislation. Aquinas emphasizes the necessity of stability and generality of tax laws. His conception of prudence also pertains to citizens as taxpayers. The preservation of the public good requires citizens to have the virtue of justice and to comply with the letter and the spirit of tax law.
